In the field of shoe materials, the dynamic non-wicking PU foam is an important material for the production of waterproof and air-permeable high-grade shoes. At present, the non-wicking PU foam for shoe materials on the market is generally prepared as follows: PU foam is obtained by traditional method, in which the PU foam is subjected to the reprocessing processes, such as soaking with a waterproof agent, then drying, etc. This method suffers from complicated process, high energy consumption and non-uniformity in the non-wicking effects due to the instable process, and also this process thus seriously affects the product quality of the material for preparing the waterproof non-wicking shoes.